Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Powell on 17 June 2014.
Read the full decision in Portland Gas Storage Limited v The Commissioners for HM Revenue and Customs:  UKUT 0270 (TCC).
STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal –
whether Respondents made a decision giving rise to a right of appeal – yes –
paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal
Release date: 17 June 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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